MASONRY DRILL MADE FROM TUNGSTEN CARBIDE. CARBIDE COMPRISES PRIMARY OF THREE ELEMENTS, BEING CARBON, TUNGSTEN AND COBALT. GRINDING MACHINES ARE USED TO MANUFACTURE THE CARBIDE BLANKS INTO THEIR KNOWN TRADE NAMES OF DRILLS. TOOLING WILL BE USED ON MACHINE TOOLS IN THE ENGINEERING SECTOR IN VARIOUS INDUSTRIES. DRILLS ARE CUTTING TOOLS USED TO CREATE CYLINDRICAL HOLES. CENTER DRILL BITS ARE USED IN METAL-WORKING TO PROVIDE A STARTING HOLE FOR A LARGER-SIZED DRILL BIT OR TO MAKE A CONICAL INDENTATION IN THE END OF A WORK PIECE IN WHICH TO MOUNT A LATHE CENTER.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8207: INTERCHANGEABLE TOOLS FOR HAND TOOLS, WHETHER OR NOT POWER OPERATED OR FOR MACHINE TOOLS (FOR EXAMPLE, FOR PRESSING, STAMPING, PUNCHING, TAPPING, THREADING, DRILLING, BORING, BROACHING, MILLING, TURNING OR SCREW-DRIVING), INCLUDING DIES FOR DRAWING OR EXTRUDING METAL AND ROCK DRILLING OR EARTH-BORING TOOLS. GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. 820750: TOOLS FOR DRILLING, OTHER THAN FOR ROCK DRILLING. CN CODE 82075030: WITH WORKING PART OF OTHER MATERIALS; MASONRY DRILLS. ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN NOTE (5) TO HEADING 8207